Short Answer: Yes, For Businesses
If you are a business purchasing picnic tables for income-producing purposes, a pub, cafe, restaurant, school, childcare centre, resort, sporting club, aged care facility or any other commercial operation, outdoor furniture is generally tax deductible in Australia under the ATO's rules for plant and equipment.
Whether you're furnishing a beer garden, a school canteen area or a mining camp recreation zone, the cost of commercial-grade outdoor furniture counts as a business expense. Auscraft Furniture specialises in commercial bulk orders across Australia, and every purchase comes with a full ATO-compliant tax invoice.
How the ATO Treats Outdoor Furniture
Under Division 40 of the Income Tax Assessment Act 1997, outdoor furniture used in a business is treated as a depreciating asset, specifically as plant and equipment. The ATO schedules the effective life of outdoor furniture at 10 years. This means you can claim a deduction each year of the asset's life under either:
- Prime cost method: 10% per year on original cost
- Diminishing value method: 20% per year on the declining balance
Both methods are legitimate. Speak to your accountant to choose the one that best suits your tax position. What matters is that the furniture is used in your business to generate assessable income.
Instant Asset Write-Off, Can I Claim It All at Once?
If you are a small business entity (aggregated turnover under $10 million) and the table(s) cost less than the applicable threshold for the financial year, you may be able to write off the full cost in the year of purchase under the instant asset write-off provisions. The threshold has changed over recent years, check the current ATO guidance or speak to your accountant for the threshold applicable to your situation.
The key requirement: the asset must be installed and ready for use (or in active use) before 30 June to be claimable in that financial year. With Auscraft's 2-4 week lead times, ordering in late May is the safe call for EOFY delivery.
Ready to order? Get a tax-deductible quote today
Who Can Claim?
Any Australian business using outdoor furniture for income-producing purposes can claim, including:
- Pubs and beer gardens
- Cafes and restaurants
- Hotels and resorts
- School canteen and outdoor areas
- Childcare outdoor play and meal spaces
- Sporting club facilities
- Aged care outdoor recreation areas
- Mining camp recreation areas
- Corporate campuses and co-working spaces
The furniture must be used in the business, not for purely private purposes, and must help generate assessable income. Mixed-use assets require apportionment. Consult your accountant if your situation is split between business and private use.
Practical Example: A Pub Ordering 10 Tables
Scenario: a pub owner orders 10 x Heavy Duty Commercial Picnic Tables for their beer garden. Total cost (hypothetical): $15,000 including delivery.
Under diminishing value at 20%:
- Year 1 deduction = $3,000
- Year 2 = $2,400
- Year 3 = $1,920
- and so on over the 10-year effective life
Under instant asset write-off (if eligible): the full $15,000 is deductible in Year 1.
For pub and beer garden operators, this makes EOFY the ideal time to upgrade outdoor seating, you reduce your tax bill while investing in an asset that directly drives revenue. Browse the Heavy Duty Commercial Picnic Table or the full commercial bulk order range.
Get a bulk order quote and keep your accountant happy
Records You Need to Keep
The ATO requires you to retain:
- A tax invoice from Auscraft Furniture showing our ABN (51 634 872 441), the date of purchase, a description of the items, and the total amount paid
- An asset register entry noting the item, purchase date, cost, and effective life determination
- Evidence that the asset was installed and in use before 30 June (delivery confirmation, photos, or site records)
Auscraft provides a full ATO-compliant tax invoice with every order. ABN: 51 634 872 441. West Gosford NSW 2250.
Claiming in the Year of Purchase
The asset must be installed and ready for use (or in use) before 30 June to be claimable in that financial year. For EOFY purchases, note that lead times are 2-4 weeks, order by late May to ensure delivery before 30 June.
If the furniture arrives after 30 June, the deduction rolls into the next financial year. Don't leave it to the last week of June.
Order before 30 June, get a quote now
Timber Options for Commercial Buyers
All Auscraft commercial picnic tables are available in Australian hardwoods suited to outdoor use: Spotted Gum, Ironbark, and Merbau. These species are chosen for durability in outdoor commercial environments, critical when an asset is meant to last its full 10-year depreciation schedule.
Explore the full range: Australian picnic tables for commercial buyers.
Frequently Asked Questions
Q: Is outdoor furniture tax deductible?
Yes, for income-producing businesses. Division 40, 10-year effective life.
Q: Instant asset write-off?
Yes for small business entities, full cost deductible in year of purchase (threshold applies).
Q: ATO category?
Plant and equipment. Prime cost 10%/yr. Diminishing value 20%/yr.
Q: Records needed?
Tax invoice (ABN: 51 634 872 441) + asset register entry.
Q: Tax invoice from Auscraft?
Yes, full ATO-compliant invoice with every order.
Q: EOFY deadline?
Order by late May for pre-30 June delivery.
